I propose to take Questions Nos. 309 and 310 together.
As the Deputies know, the policy objective underlying the existing tax exemption for employees, in respect of a monthly / annual bus or train pass provided by their employers, is to encourage taxpayers to use public transport when travelling to and from work and, thus, contribute to the easing of traffic congestion and to the improvement of the environment.
Regarding the proposition that the scheme should be expanded to include the cost of parking facilities at train stations, the extension of the scheme in this manner would involve additional loss of tax revenue and it is not clear that it would contribute significantly to a reduction in traffic congestion.